Information for ruling 600012496
This section is Advance Tariff Ruling
- Start date
- 24 Mar 2025
- Expiry date
- 23 Mar 2028
- Commodity code
- 3401300000 (opens in new tab)
- Description
- Body care set contains a body wash (100ml) and shimmer oil (35ml). The body wash is used to cleanse the skin and to be followed by the shimmer oil to leave a sun-kissed glow to skin. Packaged in bottles and presented in a box.
- Keywords
-
- FOR BODY CARE
- AS LIQUID
- FOR BODY WASHING
- PUT UP FOR RETAIL SALE
- GOODS PUT UP IN SETS
- SKINCARE PREPARATIONS
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3(1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect - a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading Heading 3401 - Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent GIR 3B has been used as the body wash is considered to be the essential character. GIR 5B has been used to identify the type of packaging: 100ml & 35ml bottles GIR 6 has been used to classify the goods to subheading level 340130 - Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap Also classified in accordance with: Harmonised System Explanatory Notes to heading 3401